What payroll taxes does an Oklahoma employer pay?

Employers pay the employer share of FICA (6.2% Social Security plus 1.45% Medicare), federal FUTA (0.6% net on the first $7,000), and Oklahoma state unemployment insurance (SUI) on the first $27,000 of each worker's wages. Oklahoma has no employer SDI or paid-leave tax.

What is Oklahoma's SUI wage base and new-employer rate?

For 2024 the Oklahoma SUI taxable wage base is $27,000 per employee per year. New employers generally pay a 1.50% rate; experienced employers are assigned a rate from roughly 0.30% to 9.20% based on their claims history.

Why is FUTA only 0.6% and not 6.0%?

FUTA is 6.0% gross on the first $7,000 of wages, but employers who pay their state unemployment tax on time receive a 5.4% credit, leaving a net 0.6% — a maximum of $42 per employee per year.

Does this include the taxes the employee pays?

No. This calculator shows only employer-side taxes. The employee separately pays their own 6.2% Social Security, 1.45% Medicare, federal income tax, and Oklahoma state income tax withheld from their paycheck.

Does Oklahoma have a state disability or paid family leave tax?

No. Unlike California, New York, or Washington, Oklahoma does not levy an employer SDI or paid family and medical leave payroll tax, so those lines are zero in this estimate.

Oklahoma Employer Payroll Tax Calculator

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Hiring in Oklahoma costs more than the wage you advertise. On top of gross pay, employers owe their share of Social Security and Medicare, federal unemployment tax, and Oklahoma state unemployment insurance. This calculator adds them up so you can budget the true cost of each hire.

How it works

Each tax has its own rate and wage cap:

Employer Social Security = 6.2%  × min(wages, 168,600)
Employer Medicare        = 1.45% × wages              (no cap)
FUTA (net)               = 0.6%  × min(wages, 7,000)
Oklahoma SUI             = rate% × min(wages, 27,000)

The employer FICA share mirrors what the worker pays. FUTA is 6.0 percent gross but a 5.4 percent credit for paying state unemployment on time drops it to 0.6 percent. Oklahoma SUI uses a 27,000 dollar wage base and a rate the state assigns each year — 1.50 percent for new employers. Oklahoma levies no employer SDI or paid-leave tax, so those are zero.

Example

For a 50,000 dollar salary at the new-employer SUI rate, the employer owes 3,100 dollars Social Security, 725 dollars Medicare, 42 dollars FUTA, and 405 dollars Oklahoma SUI (1.50% of the 27,000 cap), for about 4,272 dollars of employer payroll tax — roughly 8.5 percent on top of the wage.

Notes

This estimate covers statutory payroll taxes only; it excludes workers’ compensation insurance, benefits, and 401(k) match. Your exact Oklahoma SUI rate appears on your annual notice from the Oklahoma Employment Security Commission. Verify current figures at irs.gov and oklahoma.gov/oesc.